Audits of Local Governments & Schools

The Office of the New York State Comptroller’s Division of Local Government and School Accountability conducts performance audits of local governments and school districts. Performance audits provide findings or conclusions based on an evaluation of evidence against criteria. Local officials use audit findings to improve program performance and operations, reduce costs and contribute to public accountability.

For audits older than 2013, contact us at [email protected].

For audits of State and NYC agencies and public authorities, see Audits.

Topics
County, Statewide Audit |

September 3, 2024 –

Determine whether the Greene County (County) Department of Weights and Measures (Department) completed required testing of all weighing and measuring devices used to price goods and whether complete records were maintained.

County, Statewide Audit |

September 3, 2024 –

Determine whether the Seneca County (County) Department of Weights and Measures (Department) completed required testing of all weighing and measuring devices used to price goods and whether complete records were maintained.

County, Statewide Audit |

September 3, 2024 –

Determine whether the Jefferson County (County) Department of Weights and Measures (Department) completed required testing of all weighing and measuring devices used to price goods and whether complete records were maintained.

County, Statewide Audit |

September 3, 2024 –

Determine whether the Madison County (County) Department of Weights and Measures (Department) completed required testing of all weighing and measuring devices used to price goods and whether complete records were maintained.

County, Statewide Audit |

September 3, 2024 –

Determine whether the Nassau County (County) Weights and Measures Division (Division) completed required testing of all weighing and measuring devices used to price goods and whether complete records were maintained.

County, Statewide Audit |

September 3, 2024 –

Determine whether the Orange County (County) Department of Weights and Measures (Department) completed required testing of all weighing and measuring devices used to price goods and whether complete records were maintained.

County, Statewide Audit |

September 3, 2024 –

Determine whether officials in 10 county (County) departments of weights and measures (Departments) adequately provided consumer protections by helping to ensure the accuracy of retail prices and weighing and measuring devices.

County, Statewide Audit |

September 3, 2024 –

Determine whether the Tompkins County (County) Department of Weights and Measures (Department) completed required testing of all weighing and measuring devices used to price goods and whether complete records were maintained.

County, Statewide Audit |

September 3, 2024 –

Determine whether the Niagara County (County) Department of Weights and Measures (Department) completed required testing of all weighing and measuring devices used to price goods and whether complete records were maintained.

County, Statewide Audit |

September 3, 2024 –

Determine whether the Wyoming County (County) Department of Weights and Measures (Department) completed required testing of all weighing and measuring devices used to price goods and whether complete records were maintained.

School District | Cash Management/Revenue

August 30, 2024 –

Determine whether Hammondsport Central School District (District) officials developed and managed a comprehensive investment program.

School District |

August 30, 2024 –

Determine whether Greenburgh Central School District (District) officials properly established the District’s tax certiorari reserve fund and maintained it at a reasonable level.

Town | General Oversight

August 30, 2024 –

Determine whether Town of Berkshire (Town) officials ensured non-payroll disbursements were for appropriate Town purposes. Determine whether the Town Board (Board) audited the Town Supervisor’s (Supervisor’s) records and whether the Supervisor filed the required annual financial reports (AFRs).

School District | Financial Condition

August 30, 2024 –

Determine whether Hammondsport Central School District (District) officials established comprehensive multiyear financial and capital plans.

Court and Trust |

August 23, 2024 –

The purpose of our review was to determine whether County officials have established appropriate controls to safeguard and account for court and trust funds for the period January 1, 2022 through February 29, 2024.

Town | Records and Reports

August 23, 2024 –

Determine whether the Town of Wells (Town) Supervisor maintained complete, accurate and timely accounting records and reports to allow the Town Board (Board) to effectively manage the Town’s financial operations.

BOCES |

August 16, 2024 –

Determine whether the Erie-2-Chautauqua-Cattaraugus Boards of Cooperative Educational Services (BOCES) officials properly managed and monitored building access badge accounts.

Town |

August 16, 2024 –

The purpose of our review was to assess the Town of Otselic’s (Town’s) progress, as of May 2024, in implementing our recommendations in the audit report released in July 2021.

School District | Cash Management/Revenue

August 16, 2024 –

Determine whether Northeastern Clinton Central School District (District) officials properly billed tuition for nonresident foster care students enrolled at the District.

Town | Claims Auditing

August 16, 2024 –

Determine whether the Town of Harpersfield (Town) Town Board (Board) properly audited claims.

School District | Cash Management/Revenue

August 16, 2024 –

Determine whether Northeastern Clinton Central School District (District) officials applied for all applicable transportation State aid (transportation aid) for new bus acquisitions.

School District | Cash Disbursements, Cash Management/Revenue

August 16, 2024 –

Determine whether Campbell-Savona Central School District (District) officials properly claimed New York State (State) aid for special education and homeless students.

Town | Clerks, Records and Reports

August 16, 2024 –

Determine whether the Town of Summit (Town) Clerk properly recorded, deposited and remitted clerk fees in timely manner.

County | Claims Auditing

August 9, 2024 –

Determine whether Dutchess County (County) officials ensured that contracted vendors provided services in accordance with contract terms, and that payments were appropriate and supported.

School District | Financial Condition

August 9, 2024 –

Determine whether the Delaware Academy Central School District at Delhi (District) Board of Education (Board) and District officials properly managed fund balance and reserves.